T4A Slip Explained: Pensions, Self-Employment & Other Income
Everything you need to know about the T4A slip and the "other income" it captures.
Written and reviewed by Rocco Clayfield, Founder & DirectorLast reviewed
Short answer
A T4A slip (Statement of Pension, Retirement, Annuity, and Other Income) reports income that is not covered by a T4 slip — including pension and annuity payments, self-employment or freelance fees, scholarships and bursaries, RESP withdrawals, and various other income types. The payer (which could be a pension plan, a company that hired you as a contractor, or a school) is required to issue a T4A when the total paid to you in the year exceeds the CRA threshold. You must report T4A income on your personal tax return, and in some cases source deductions may also appear on the slip.
Not all income fits neatly into the employment category covered by a T4. The T4A slip — formally the Statement of Pension, Retirement, Annuity, and Other Income — exists to capture the wide variety of payments that fall outside regular wages. If you received a pension, drew income as a freelancer or independent contractor, collected a scholarship, or received an RESP educational withdrawal, a T4A is likely involved.
The T4A can be confusing because it covers such diverse income types. A retired teacher receiving a pension and a graphic designer invoicing clients as a sole proprietor can both receive T4As — yet the tax treatment of each differs significantly. This page explains the most common boxes and how to use the slip when filing your tax return.
What this page helps you check
- Is the payer's name and your personal details correct on the T4A?
- Which box(es) on the T4A contain amounts, and do you know what income they represent?
- If Box 20 (self-employment income) has an amount, have you tracked related business expenses to potentially deduct?
- If Box 16 (pension or superannuation) has an amount, does it match the statements from your pension plan?
- If Box 22 (income tax deducted) has an amount, does it match any withholding you agreed to?
- If you are a student, does Box 105 (scholarships and bursaries) reflect what you actually received?
- Did you receive payments from more than one payer? Each should issue its own T4A.
- For Quebec residents, check whether an RL-1 or RL-2 slip was also issued for the same income.
Who Issues a T4A and Why
A T4A is issued by any payer — an employer, a pension plan administrator, a government body, a university, or a business — that paid certain types of non-employment income to you during the year and where the total paid exceeded the CRA's reporting threshold. Unlike a T4, a T4A does not necessarily mean an employment relationship existed.
Common issuers include: registered pension plan administrators (for defined benefit or defined contribution pension payments), companies that hired you as an independent contractor or on a fee-for-service basis, post-secondary institutions administering scholarships, RESP plan providers making educational assistance payments, and various government programs.
Key Boxes on the T4A
Box 16 — Pension or superannuation: Amounts received from a registered pension plan (RPP), superannuation plan, or similar arrangement. These are generally fully taxable unless the pension income qualifies for the pension income tax credit.
Box 20 — Self-employment commissions: Amounts paid to you as commissions if you are self-employed (not an employee). You report this on your Schedule T2125 and may deduct eligible business expenses against it.
Box 22 — Income tax deducted: Any income tax withheld at source by the payer. Not all T4A payers withhold tax — you may need to pay tax owing through installments or on your annual return.
Box 28 — Other income: A catch-all for various payments that do not fit elsewhere, such as certain government payments, director fees, or retiring allowances not transferred to an RRSP.
Box 48 — Fees for services: Payments made to you for services rendered where you are not an employee. This is a frequently seen box for independent contractors and freelancers. Income in Box 48 is typically reported as business income on your tax return.
Box 105 — Scholarships, fellowships, bursaries, and prizes: Post-secondary students generally report this income but may be entitled to an exemption up to the scholarship exemption limit — consult the CRA or a tax professional for the rules applicable to your situation.
T4A vs T4: How to Tell the Difference
The key distinction is whether an employment relationship exists. If you are an employee and your employer controls how, when, and where you work, your income goes on a T4. If you are an independent contractor, freelancer, or recipient of pension or other non-employment income, a T4A is used.
Misclassification — where a worker should be an employee but is treated as an independent contractor — is an ongoing issue in Canadian workplaces. If you believe you should have received a T4 instead of a T4A, consult the CRA's guidelines on employee versus contractor status.
Reporting T4A Income on Your Tax Return
How you report T4A income depends on the box. Pension income (Box 16) goes on Line 11500 of your T1 return. Self-employment or freelance income (Boxes 20 or 48) is reported on Schedule T2125 as business income, where you can also deduct eligible expenses. Scholarships (Box 105) have their own treatment on Line 13010.
If Box 22 shows income tax withheld, it is credited against your tax owing exactly as with a T4. Always enter the T4A income on the correct lines — misreporting can cause the CRA to reassess your return.
Common red flags worth checking
These do not automatically mean there is an error. They are simply lines worth a closer look, or worth asking payroll to explain.
You received a T4A but expected a T4
If you believe you were an employee — working set hours, using employer equipment, directed by a supervisor — but received a T4A instead of a T4, this may indicate a worker misclassification issue. This can affect your CPP/EI entitlements and tax obligations.
Box 48 has an amount but no income tax was withheld
Payers are not always required to withhold tax on T4A payments. If no tax was deducted on contractor income, you may need to pay the full tax owing (plus CPP on self-employment income) when you file. Plan accordingly to avoid an unexpected balance.
The T4A amount does not match your records
If the amount in any box differs from what you actually received or what your invoices or pension statements show, contact the payer before filing. An amended T4A can be issued.
You received multiple T4As from the same payer
This can happen due to mid-year corrections. Ensure you use the most recent version and do not accidentally double-count income.
You did not receive a T4A but expected one
If a pension plan or client paid you income that should be reported on a T4A but has not sent the slip by the filing deadline, contact the payer. Failing to report the income is not an option — you must still report it even without the slip.
Your SIN or name is incorrect
As with a T4, an incorrect SIN or name means the CRA cannot properly match the income to your account. Contact the payer promptly for a corrected slip.
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What to ask payroll or HR
Calm, specific questions get clearer answers. You can copy any of these, or build a full message with the Payroll Message Generator.
- “Why did I receive a T4A rather than a T4 — can you explain the basis for treating me as an independent contractor?”
- “Box 48 shows fees for services — can you provide a breakdown matching my invoices?”
- “No income tax was withheld on my T4A — is it possible to arrange voluntary withholding going forward?”
- “The amount on my T4A does not match the total payments I received — can you provide a reconciliation?”
- “I received an RESP educational assistance payment — which box on the T4A does it appear in and is it taxable in full?”
- “Can you confirm my SIN and personal details are recorded correctly before filing the T4A with the CRA?”
Frequently asked questions
Do I have to report T4A income if no tax was withheld?
Yes. All T4A income must be reported on your tax return regardless of whether tax was withheld at source. Failing to report it can result in interest and penalties from the CRA.
What is the difference between Box 20 and Box 48 on a T4A?
Box 20 is specifically for self-employment commissions. Box 48 is used for other fees for services paid to an independent contractor. Both types of income are generally reported as business income on your return, but the boxes reflect different payment categories for CRA reporting purposes.
Can I deduct business expenses against T4A Box 48 income?
Generally yes, if you are operating as a self-employed individual or independent contractor. You report the Box 48 income as business income on Schedule T2125 and claim eligible business expenses there. Keep receipts and records. Consider consulting a tax professional for your specific situation.
Are scholarship bursaries on Box 105 always taxable?
Not necessarily. Post-secondary students enrolled in a qualifying educational program may be entitled to a scholarship exemption. The rules can be complex depending on your situation. Consult CRA guidance or a tax professional to determine how much, if any, is taxable in your case.
My pension plan sent me a T4A — is pension income taxed the same as employment income?
Pension income is taxable, but it may be eligible for the federal pension income tax credit, which can reduce the tax you owe. The rules differ by age and type of pension. You may also be able to split eligible pension income with your spouse to reduce combined tax. A tax professional can help you optimise this.
If I received both a T4 and a T4A from the same company, is that unusual?
It is possible. You might receive a T4 for your employment income and a T4A for other income paid to you by the same company — for example, if you also served as a director (Box 28) or received a retiring allowance. Review both slips to ensure the income types are correctly categorised.
What is the CRA reporting threshold for T4A slips?
Payers generally must issue a T4A if the total of reportable payments to you in the year exceeds a threshold set by the CRA. The exact threshold can change, and some income types have different rules. Check the CRA website for the current threshold applicable to your situation.
I am in Quebec — do I also receive an RL-1 or RL-2 for the same T4A income?
It depends on the income type. Quebec pension income may be reported on an RL-2 slip issued by Revenu Québec. Other self-employment or fee income may appear on an RL-1. Check with your payer or Revenu Québec to understand which Quebec slip accompanies your T4A.
Official sources for this page
Every figure here is derived from these. Where a number matters to you, read it at the source — PayStub IQ Canada explains the rules, it does not set them.
- T4A slip: statement of pension, retirement, annuity and other income — Canada Revenue Agency
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PayStub IQ Canada provides educational payroll explanations based on the information visible in your document. It does not provide legal, tax, accounting, payroll, CRA, Revenu Québec, or employment standards advice. For official decisions or corrections, contact your employer, payroll department, CRA, Revenu Québec, your provincial or territorial employment standards office, or a qualified professional.